9911796707
TMI Blog2016 (8) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act – drawback granted – appeal disposed off. - C/70554/2016[SM] - Final Order No. 70293/2016 - Dated:- 23-6-2016 - Mr. Anil Choudhary, Member (Judicial) Shri Atul Gupta, Advocate Shri Vaibhav Dixit, Advocate for Appellant Shri V.K. Shastri, Assistant Commissioner (AR), for Respondent ORDER The issue in this Customs appeal is whether the learned Commissioner is justified in refusing permission to file manual shipping bill and whether the duty of Customs paid by the appellant subsequent to import on goods which were earlier imported under the advance license scheme, is a duty paid upon importation or not. 2. The brief facts are that the appellant M/s Reckitt Benckiser Healthcare India Private Ltd. having th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are seeking drawback of the total duty paid, to the extent of 98%, under the provisions of Section 74 of the Customs Act. As no permission was being granted for more than 5 months, the appellants prayed for passing of a speaking order, waiving the formality of show cause notice. The Principal Commissioner by the Order-in-Original dated 14/03/16 rejected the request for permission to file manual shipping bill under Section 50 read with Section 74 of the Customs Act, observing that the impugned goods having been imported without payment of duty against Advance License, in terms of conditions of exempting notification/read with the stipulations as per the foreign trade policy and handbook of procedures, cannot be allowed to be exported under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the import by the appellant. The learned Counsel also relies on the ruling of the Joint Secretary, Department of Revenue in the case of FCI OEN Connectors Ltd. reported at 2012 (281) E.L.T. 750, on the fact that the differential duty along with interest was paid at the time of finalization of EPCG Bond, the appellant had imported earlier at concessional rate of duty under EPCG scheme on a security Bond, and appellant after importation found the goods are defective, they paid differential duty along with interest before re-export of the goods. It was held that the applicant was eligible for drawback under Section 74 of the Customs Act observing that it is undisputed that the applicant had paid full duty with interest on finalization of EPCG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Ltd 2013 (31) S.T.R. 430 wherein it has been held that with effect from 01/11/2004, legislature did not intend to charge any fee in appeals relating to refund/rebate since under Section 129 (A)(6) of Customs Act, no fee is payable in respect of appeal claiming refund of Excise Duty or Customs duty. The said ruling was confirmed by Hon'ble Allahabad High Court vide the order dated 16/04/14. 4. Learned A.R. for revenue relies on the impugned order. 5. Having considered the rival contentions I hold that the Customs Duty subsequently paid by the appellant is also the Customs Duty paid upon importation. Accordingly, I hold that the appellant is entitled to. file manual shipping bill under Section 50 read with Section 74 of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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